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    <title>2024 (1) TMI 884 - ORISSA HIGH COURT</title>
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    <description>The HC found that the authority failed to provide a proper hearing opportunity to the petitioners as directed by the CESTAT. However, the Court held that the writ petition was not maintainable due to the availability of an alternative remedy through the appeal process. Consequently, the HC declined to entertain the writ petition but granted the petitioners the liberty to file an appeal. The Court made no observations on the merits of the case, and the writ petition was disposed of accordingly.</description>
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      <description>The HC found that the authority failed to provide a proper hearing opportunity to the petitioners as directed by the CESTAT. However, the Court held that the writ petition was not maintainable due to the availability of an alternative remedy through the appeal process. Consequently, the HC declined to entertain the writ petition but granted the petitioners the liberty to file an appeal. The Court made no observations on the merits of the case, and the writ petition was disposed of accordingly.</description>
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